PREETI CHOUDHARY,RANCHI vs. ITO WARD 1(1), RANCHI, RANCHI

ITA 135/RAN/2026Status: DisposedITAT Ranchi24 June 2026AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A) had not decided the case on merits due to the delay in filing the appeal. Therefore, the Tribunal restored the issue back to the CIT(A) to decide on merits after condoning the delay.

What were the facts?

The assessee did not file a return for AY 2015-16, leading to a notice under Section 148A(b) for reopening the case. The assessee did not comply, and an assessment order was passed. The assessee's appeal before the CIT(A) was dismissed in limine due to a delay.

What were the issues?

The primary issues were the validity of the notices issued under Section 148A and the subsequent proceedings, and the CIT(A)'s dismissal of the appeal due to delay without deciding on merits.

Which sections of the Income-tax Act were involved?

Section 148A,Section 147,Section 142(1),Section 249(3),Section 250,Section 69A,Section 115BBE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Mahendra Kumar Chowdhury, A.R
For Respondent: Shri Shubham Agarwal, Sr.DR
Hearing: 03/06/2026Pronounced: 24/06/2026

PER: RATNESH NANDAN SAHAY, A.M.

1.

This appeal by the assessee is directed against the order of the National Faceless Appeal Centre (NFAC), Delhi [in short, the ld. CIT(A)] dated 05/02/2026 for the Assessment Year (AY) 2015-16. The assessee has raised following grounds of appeal:

"

1.

For that the order passed is unjustified, uncalled for on facts and in law. 2 For that Show Cause Notice issued u/s 148A(b) dated 17.03.2022 issued by JAO for making compliance on or before 14.03.2022 l.e. within 6 clear days (being less than seven days), from the date of issue of said notice i.e. after 17.03.2022, is illegal, ul

The order continues below.

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